Book Store, Inc., opened an office in St$.$ Cloud, Minnesota. Book Store incurred the following costs in acquiring land, making land improvements, and constructing and furnishing the new sales buildi $($Click the icon to view the financial data.$)$

The company depreciates buildings over $50$ years, land improvements over $20$ years, and furniture over $12$ years, all on a straight$-$line basis with residual values of zero.

Question

Requirement $1.$ Identify the proper account $($Land$,$ Land Improvements, Sales Building, Garage Building

Start with items a through $i,$ next, enter items $j$ through $q,$ and lastly calculate the totals for each asset ca percentages to two places when calculating proportions $(x.xx\%),$ and use your computed percentages t

$\backslash$table$[[$Item$,$Land,$\backslash$table$[[$Land$],[$Improvements$]],\backslash$table$[[$Sales$],[$Building$]],\backslash$table$[[$Garage$],[$Building$]],$Furniture$],[$a$.,,,,,],[$b$.,,,,,],[$c$.,,,,,],[$d$.,,,,,],[$e$.,,,,,],[$f$.,,,,,],[$g$.,,,,,],[$h$.,,,,,],[$i$.,,,,,]]$

Data table

a$.$ Purchase price of land, including an old building that will be used for a garage $($land market value is $$320,000$; building market value is $$80,000)$

b$.$ Grading $($leveling$)$ land

c$.$ Fence around the land

d$.$ Attorney fee for title search on the land

e$.$ Delinquent real estate taxes on the land to be paid by Book Store

f$.$ Company signs at entrance to the property

g$.$ Building permit for the sales building

h$.$ Architect fee for the design of the sales building

Masonry, carpentry, and roofing of the sales building

j$.$ Renovation of the garage building

k$.$ Interest cost on construction loan for sales building

I. Landscaping $($trees and shrubs$)$

$m.$ Parking lot and concrete walks on the property

n$.$ Lights for the parking lot and walkways

o$.$ Salary of construction supervisor $(83\%$ to sales building; $10\%$ to land improvements; and $7\%$ to garage building renovations$)$

p$.$ Office furniture for the sales building

a$.$ Transportation and installation of furniture

Get more help $-$

$$350,000$

$8,200$

$31,900$

$400$

$6,000$

$1,800$

$600$

$57,510$

$517,000$

$44,990$

$9,200$

$6,000$

$52,500$

$7,900$

$43,000$

$79,900$

pages

$4\mathrm{.}100$